cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota pekanbaru,
Riau
INDONESIA
Jurnal Akuntansi dan Ekonomika
Published by Universitas Muhammadiyah Riau
ISSN : 20891768     EISSN : 26139901     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 356 Documents
 32   33   34   35   36 
Pengawasan Digital dan Sosial Media Tax Shaming dalam Membentuk Kepatuhan Pajak Sukarela Faradisty, Astrid; Ramaiyanti, Sinta; Humairoh, Fitri; Aprilina Tarigan, Mida
Akuntansi & Ekonomika Vol 16 No 1 (2026): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v16i1.11453

Abstract

This research examines the influence of digital tax oversight and social media tax shaming on the voluntary tax compliance of Generation Z in IndonesiaEmploying a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from 207 Generation Z respondents via online questionnaires using a 1-4 Likert scale. The results indicate that digital tax oversight has a positive and significant effect on voluntary compliance. Crucially, social media tax shaming exhibits a higher t-statistic value than formal oversight, suggesting that Generation Z is more susceptible to social pressure from digital communities than to formal authority threats. Theoretically, this study extends the Slippery Slope Framework by integrating horizontal monitoring as a new determinant of tax morality. Practically, the tax authority is advised to adopt digital reputation-based communication strategies to engage younger taxpayers.
Pemaknaan Akuntabilitas Keberlanjutan BUMDes di Kutai Timur Muhammad Iqbal; Yunita Fitria; , Hariman Bone
Akuntansi & Ekonomika Vol 16 No 1 (2026): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v16i1.11462

Abstract

Penelitian ini bertujuan untuk memahami bagaimana akuntabilitas keberlanjutan dimaknai oleh para aktor pengelola BUMDes di Desa Danau Redan, Teluk Pandan, Kutai Timur. Penelitian ini menggunakan pendekatan kualitatif dengan paradigma interpretif untuk menangkap makna akuntabilitas sebagaimana dipahami dan dipraktekkan dalam konteks sosial desa. Data dikumpulkan melalui wawancara mendalam dengan pengelola BUMDes dan pihak terkait, serta dokumentasi pendukung relevan. Analisis data dilakuan secara tematik. Hasil penelitian menunjukkan bahwa akuntabilitas keberlanjutan tidak semata-mata dimaknai sebagai pertanggungjawaban keuangan atau kepatuhan administratif, melainkan sebagai bentuk tanggung jawab moral dan sosial kepada masyarakat desa. Akuntabilitas dipahami sebagai komitmen untuk menjaga keberlanjutan manfaat dan program BUMDes bagi kesejahteraan masyarakat. Praktik akuntabilitas diwujudkan melalui fleksibilitas dalam pengelolaan anggaran, partisipasi aktif masyarakat dalam pengambilan keputusanm serta evaluasi berkelanjutan terhadap program dan kegiatan BUMDes. Temuan ini menunjukkan bahwa akuntabilitas keberlanjutan pada BUMDes merupakan konstruksi sosial yang kontekstual dan relasional, yang berakar pada nilai lokal dan praktik musyawarah desa.
Trust Mediation on Organizational Commitment and Knowledge Sharing Relationship among Auditors Anita, Nur; Rohma, Frida Fanani; Maulana, Hutomo Atman
Akuntansi & Ekonomika Vol 16 No 1 (2026): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v16i1.11493

Abstract

This study aims to examine the effect of organizational commitment on knowledge sharing with trust as a mediating variable. This topic is important because auditors’ knowledge-sharing behavior plays a significant role in supporting audit quality, while the relationship between organizational commitment and knowledge sharing remains inconsistent in prior studies. This study employed a survey method involving 68 auditors in Indonesia. The data were analyzed using Structural Equation Modeling (SEM) with WarpPLS 7.0. The results show that organizational commitment has a negative effect on knowledge sharing, but the effect becomes positive when mediated by trust. These findings indicate that trust plays an important role in strengthening the relationship between organizational commitment and knowledge-sharing behavior. This study contributes to the literature on auditors' knowledge sharing by explicating the ex-ante factors.
Preferensi Konsumen dan Pengembangan Strategis Pasar Ayam Beku di Sumatera Barat: Pendekatan SWOT - QSPM Budiharto, Agus; Hellyward, James; Madarista, Fuad; Putri, Budi Rahayu Tanama
Akuntansi & Ekonomika Vol 16 No 1 (2026): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v16i1.11576

Abstract

The transformation of modern food systems has increased public awareness of food safety, quality, and hygiene, including the consumption of animal protein such as chicken. However, the frozen chicken market share in West Sumatra remains relatively low due to strong preferences for fresh chicken, quality perceptions, cultural factors, and limited cold chain infrastructure. This study aims to analyze consumer preferences, identify internal and external factors, and formulate development strategies for the frozen chicken market. This research applies a qualitative approach through observation and in-depth interviews with academics, distributors, Horeca actors, frozen food retailers, and consumers in Padang and Bukittinggi. The data were analyzed using SWOT, IFE, EFE, IE Matrix, and QSPM. The results show an IFE score of 2.83 and an EFE score of 2.77, placing the sector in quadrant V. The main strategy is market penetration and consumer education. 
Asian Macroeconomic Dynamics: The Role of Exchange Rates on Gross Domestic Product (GDP) and Exports Darwin, Ranti; Hidayat, Muhammad; Hadi, M.Fikry; Murialti, Neng; Septianingsih, Rika
Akuntansi & Ekonomika Vol 16 No 1 (2026): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v16i1.11718

Abstract

This study examines the simultaneous relationship between GDP and exports in Asian countries and investigates the roles of FDI, inflation, CO₂ emissions, and exchange rates within the economic system. This topic is important because GDP and exports are key indicators of development that interact closely in an increasingly integrated global economy. The study employs panel data from selected Asian countries and applies the 3SLS method to address endogeneity and simultaneity problems. The results indicate that exports have a positive and significant effect on GDP, while GDP also positively influences exports. FDI, inflation, and CO₂ emissions positively affect GDP, whereas inflation and exchange rates positively influence exports. These findings confirm the existence of a reciprocal relationship between GDP and exports, supported by macroeconomic stability, investment expansion, and international trade competitiveness, providing important implications.
Analisis Pertumbuhan Ekonomi Kabupaten Pesisir Selatan Pendekatan Teori Solow Murialti, Neng; Darwin, Ranti; Sandri, Siti Hanifa; Algusri, Jeki; Mufadel, Muhammad Alwi; Bakaruddin, Bakaruddin
Akuntansi & Ekonomika Vol 16 No 1 (2026): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v16i1.11723

Abstract

This study aims to analyze the effects of Gross Fixed Capital Formation (GFCF), employed population, average years of schooling, and internet use on economic growth in Pesisir Selatan Regency during the 2010–2025 period based on Solow growth theory. This study uses time series data obtained from BPS Pesisir Selatan Regency, BPS West Sumatra Province, and BPS Indonesia. The analytical method used is multiple linear regression. The results show that GFCF, employed population, average years of schooling, and internet use simultaneously have a significant effect on economic growth. Partially, GFCF has a positive but insignificant effect, while employed population and average years of schooling have positive and significant effects. Internet use has a negative and significant effect on economic growth. These findings emphasize the importance of improving human resource quality through education and strengthening digital literacy so that the internet can be used productively to support regional economic development. 

Page 36 of 36 | Total Record : 356

 32   33   34   35   36 

Filter by Year

2016 2026


Reset
Filter By Issues
All Issue Vol 16 No 1 (2026): Jurnal Akuntansi dan Ekonomika Vol 15 No 2 (2025): Jurnal Akuntansi dan Ekonomika Vol 15 No 1 (2025): Jurnal Akuntansi dan Ekonomika Vol 14 No 2 (2024): Jurnal Akuntansi dan Ekonomika Vol 14 No 1 (2024): Jurnal Akuntansi dan Ekonomika Vol 13 No 2 (2023): Jurnal Akuntansi dan Ekonomika Vol 13 No 1 (2023): Jurnal Akuntansi dan Ekonomika Vol 12 No 2 (2022): Jurnal Akuntansi dan Ekonomika Vol 12 No 1 (2022): Jurnal Akuntansi dan Ekonomika Vol 11 No 2 (2021): Jurnal Akuntansi dan Ekonomika Vol 11 No 1 (2021): Jurnal Akuntansi dan Ekonomika Vol 10 No 2 (2020): Jurnal Akuntansi dan Ekonomika Vol 10 No 1 (2020): Jurnal Akuntansi dan Ekonomika Vol 9 No 2 (2019): JURNAL AKUNTANSI DAN EKONOMIKA Vol 9 No 1 (2019): JURNAL AKUNTANSI & EKONOMIKA Vol 9 No 1 (2019): JURNAL AKUNTANSI & EKONOMIKA Vol 8 No 2 (2018): Jurnal Akuntansi dan Ekonomika Vol 8 No 2 (2018): Jurnal Akuntansi dan Ekonomika Vol 8 No 1 (2018): Jurnal Akuntansi dan Ekonomika Vol 8 No 1 (2018): Jurnal Akuntansi dan Ekonomika Vol 7 No 2 (2017): Akuntansi & Ekonomika Vol 7 No 2 (2017): Akuntansi & Ekonomika Vol 7 No 1 (2017): Akuntansi & Ekonomika Vol 7 No 1 (2017): Akuntansi & Ekonomika Vol 6 No 2 (2016): Jurnal Akuntansi & Ekonomika More Issue